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Facts
The assessee filed an appeal against an order passed by the CIT(Appeals). The CIT(Appeals) had passed an ex-parte order without giving the assessee an opportunity to be heard, confirming additions made by the Assessing Officer.
Held
The Tribunal set aside the order of the CIT(Appeals) on the grounds of natural justice and remitted the matter back for a fresh hearing, providing the assessee one more opportunity.
Key Issues
Whether the CIT(Appeals) order passed ex-parte without providing an opportunity of being heard to the assessee is valid. Whether principles of natural justice were violated.
Sections Cited
143(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2020-2021 Ghanshyam Das Singhania,………..………..…Appellant Singhania Sadan, Main Road, Neor4 S.O. (Raipur), Tilda, Raipur-493114, Chhattisgarh [PAN:AJKPS0564L] -Vs.- Deputy Commissioner of Income Tax,..…..Respondent Central Circle-4(2), Kolkata, Aayakar Bhawan Dakshin, 110, Shantipally, E.M. Byepass, Kolkata-700107 Appearances by: Shri Manoj Kataruka, Advocate, appeared on behalf of the assessee N o n e, appeared on behalf of the Revenue Date of concluding the hearing: October 09, 2025 Date of pronouncing the order: November 21, 2025 O R D E R
The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-27 dated 28.07.2025 passed for Assessment Year 2020- 2021.
(A.Y. 2020-2021) Ghanshyam Das Singhania 2. None appeared on behalf of the Revenue at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Counsel for the assessee and perusing the material available on record.
At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals).
I have heard the ld. Counsel for the assessee and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 143(1) of the Act on 30.11.2021, whereas no such communication was made to the assessee and ld. Assessing Officer made an addition of Rs.32,59,490/- to the total income of the 2 (A.Y. 2020-2021) Ghanshyam Das Singhania assessee. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes.
In the result, appeal of the assessee stands partly allowed for statistical purposes.
Order pronounced in the open Court on 21/11/2025.